statutes referred above shall not- (a) Revive anything not in force or existing at the time at which the restriction takes effect; or (b) Affect the previous operation of the unrestricted Acts or anything duly done or suffered thereunder; or (c) Aff .....

spect of any offence or violation committed under the provisions of the unrestricted Acts; or (e) Affect any investigation, enquiry, assessment proceeding, any other legal proceeding or remedy in respect of any such tax, surcharge, penalty, interest, .....

, surcharge, penalty, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so restricted. (f) Affect any proceeding including that relating to an appeal, revision, review or reference, instituted before the appoin .....

o in sub-section (2) shall not- (a) Revive anything not in force or existing at the time at which the repeal takes effect; or (b) Affect the previous operation of the repealed Acts or anything duly done or suffered thereunder; or (c) Affect any right .....